Cover Technical Notes and Manuals
Transition to Accrual Accounting
Author:
Abdul Khan
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Stephen Mayesnull

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Series:
Technical Notes and Manuals
Volume/Issue:
Volume 2009: Issue 002
Language:
English
Publication Date:
21 Sep 2009
DOI:
https://doi.org/10.5089/9781462371730.005
ISBN:
9781462371730
ISSN:
2075-8669
Pages:
24
Keywords:
TNM; government; country; accounting system; report government liability; government balance sheets; goverment accounting; accural accounting; cash accounting; GFSM 2001; goverment financial reporting; IPSASB; accounting standards; budget classification; chart of accounts; accural budgeting; U.K. government; New Zealand government; evaluation regime; purchasing decision; Accrual accounting; Fiscal accounting and reporting; Financial statements; Budget planning and preparation; Middle East; Europe
Legal-disclaimer:
This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this paper are those of the authors and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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This technical note and manual addresses the following main questions: 1. What is accrual accounting? 2. What are the reasons for moving from cash to accrual accounting? 3. What are the differences between accrual accounting and accrual budgeting? 4. What are the main steps to be taken in moving from cash to accrual accounting? 5. What are the preconditions for introducing accrual accounting? 6. How should a move to accrual accounting be sequenced and managed in relation to the government overall agenda for public management reform?
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Cover Technical Notes and Manuals
Technical Notes and Manuals
ISSN:
2075-8669
Publisher:
International Monetary Fund
Volume 2009: Issue 002